Match the items in the two columns below by entering the appropriate number in the space provided. the difference between actual overhead incurred and overhead budgeted for the standard hours allowed. the hours that should have been worked for the units produced. the difference between the actual quantity times the actual price and the actual quantity times the standard price. the difference between total actual costs and total standard costs. the difference between actual hours times the standard rate and standard hours times the standard rate. predetermined unit costs that are measures of performance. the difference between normal capacity hours and standard hours allowed times the fixed overhead rate. standards based on an efficient level of performance that are attainable under expected operating conditions. standards based on the optimum level of performance under perfect operating conditions. a double-entry system of accounting in which standard costs are used in making entries and variances are recognized in the accounts.